viliml said:
Giving her a randoseru counts as referencing the meme, as do textual references. Not sure if commentary is enough but as far as I can tell none of the tagged posts have the reference limited to the commentary.
Considering that most Touhou characters (as well as most popular female characters) have probably been aged down and given a randoseru at least a few times on this site, I don't think that would be enough on its own to count for the tag. They might be references, but I'm sure there are artists out there drawing loli Satoris without ever having heard of the meme.
As this meme is ultimately a pun, the text will be stronger evidence for whether a post should get the tag. I believe we should not use this tag unless there is an explicit reference made in the post or commentary.